Guide to IFRS in Canada: IAS 36 Impairment of assets

Learn about the application of IAS 36 Impairment of Assets from a Canadian perspective.

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As part of the Guide to International Financial Reporting Standards in Canada (Canadian series), this 58-page guide includes:

  • an overview of the Standard's key requirements
  • a detailed analysis of relevant application issues
  • practical application insights, including:
    • extracts from financial statements of Canadian entities
    • analysis of IFRS Discussion Group reports
    • review of items discussed but never incorporated into the IASB agenda
    • summary of selected industry application viewpoints via the Viewpoints series
    • illustrative practical examples
    • statistics on particular IFRS applications
  • discussion of accounting policy choices
  • summaries of significant judgments and estimates
  • updates on pending changes to the Standard